Private Company Statutory Audit, AOC-4 and MGT-7 Filing
Coordinate books, audit, financial statements and annual ROC forms.
Coordinate books, audit, financial statements and annual ROC forms. Use the sections below to understand the practical decisions, records and compliance points before taking action.
Close books before annual forms
Reconcile bank, revenue, expenses, tax, payroll, related parties, loans, capital and statutory ledgers before preparing financial statements.
Complete statutory audit
Provide books, vouchers, confirmations, agreements, minutes and compliance records to the statutory auditor and resolve observations before board approval.
Approve and sign financial statements
The board should approve the financial statements and Board report through a valid meeting, with correct signatories and auditor report.
File the applicable AOC-4 variant
Financial statements and related documents are filed in the applicable AOC-4 form or variant based on company facts and reporting framework.
Choose MGT-7 or MGT-7A correctly
Annual return form depends on whether the company qualifies for the specific small-company or OPC route and the rules for the relevant year.
Retain SRN and filed documents
Preserve signed statements, reports, meeting records, filed forms, challans and SRNs and confirm successful processing on MCA.
Official References
Rules and portal requirements can change. Review the current official material relevant to the proposed company.
This article provides general information and is not a substitute for legal, tax or investment advice. Applicability should be reviewed for the proposed entity and current law.